AAR Gujarat* – GST is applicable on Notice Pay Recovery from Employees Facts M/s Amneal Pharmaceuticals Pvt. Ltd (‘the Applicant’) is engaged in manufacturing of pharmaceuticals products The Applicant enters into a contract with employees by issuing an... Read More
AAR Maharashtra* – Financial Assistance by Foreign Holding Company constitutes consideration for Supply of Services Facts Prettl Automotive India Pvt. Ltd (‘the Applicant’) is engaged in supply of electronic products and installation & commissioning services... Read More
AAR Odisha* – Overseas Entity liable for GST registration as Deputation of Staff at India’s site qualifies as a Fixed Establishment Facts Tokyo Electric Power Company, Holding Inc., Japan (‘the Applicant’) is a foreign company and entered into a long-term... Read More
Key amendments introduced in GST Law Dear All, The Central Board of Indirect Taxes and Customs (‘CBIC’) on recommendation of the GST Council, has issued various notifications for implementing the changes in law and procedures. We have hereinbelow summarized the key... Read More
Dear All, This is in furtherance to the Tax Focus circulated vide the appended mail pertaining to the Advance Ruling issued by the Authority for Advance Ruling, Karnataka (“the AAR”) in the case of NCS Pearson Inc. (“the Company”). The AAR ruled that services... Read More
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